Search results for "Credit"

La tutela esecutiva dei crediti bagatellari

2017

Processo esecutivo - crediti bagatellari - tutela

La «autoliquidazione» del credito nell’atto di precetto

2017

Processo esecutivo-titolo esecutivo-atto di precetto-poteri del creditore procedente

Accreditation of Learning and Vocational Qualifications

2019

This chapter deals with professional qualification accreditation processes. We focus on the recognition of work experience and non-formal training paths recently developed in Spain. The chapter aims to provide a comprehensive view of the accreditation procedures and to what extent their promotion has changed the panorama and the set of rules that regulate the VET system. The author looks at the ways formal elements of the procedure are structured, their explicit functions, the rules and relations upheld by legislation, as well as the recognition of learning through the analysis of governance management. The findings are framed within European, Spanish and local legislation with regard to th…

Pubblicità

2013

The Case for a Local Net Value-Added Tax for Municipalities

1987

In this paper the case made by the Advisory Council of the Federal Ministry of Finance for reform of the local business tax in Germany is outlined. The criteria for a good local tax are described, and the proposals deriving from the Council are presented. The proposed reform is to introduce a local value-added tax of the income type. This tax would be defined on the base of business payroll, profits, interest paid, and rent. It would include businesses, professions, and administrative bodies. The reform is outlined and possible criticisms are assessed. With appropriate definitions of tax base and an enlargement of the group of taxpayers, the value-added tax is argued to be the best approac…

Privacy invasions

2006

Nowhere has technological progress been as dramatic as in the field of information and communication technology (ICT). Citizens of the developed world now live in an environment in which access to electronic information and communication is nearly ubiquitous—and we rely heavily on being surrounded by this technology. In fact, it is so omnipresent that we only recognize our dependence on ICT when a network server or a communications system fails, leaving us cut off from cyberspace. > …computers, mobile telephones, personal digital assistants, music players and all other types of electronic gadgets are further shrinking in size, and we will soon wear them as we do clothes or jewellery… The fi…

Professional competencies in health promotion and public health: what is common and what is specific? Review of the European debate and perspectives …

2015

According to the Nairobi Call to Action, the growth of practitioners' skills can be favoured by setting accreditation standards and by reorienting professional competencies of current and future health workers. This will make it possible to develop a critical mass of competent practitioners, foster training, and increase visibility of the professional field. Through a review of the literature, the authors offer an overview of competency-based strategies for professional development in health promotion. The main research questions discussed were as follows: Is there a shared definition of public health?; Is there a shared definition of health promotion?; Who are the main stakeholders for pub…

Introducing a core curriculum for respiratory sleep practitioners

2015

Abstract: The background and purpose of the HERMES (Harmonising Education in Respiratory Medicine for European Specialists) initiative has been discussed at length in previous articles [1–3]. This article aims to provide more detailed and specific insight into the process and methodology of the Sleep HERMES Task Force in developing a core curriculum in respiratory sleep medicine.

Expert‑panel accreditation evaluation‑practices: an autoethnographic case study of the Community of Madrid

2017

Accreditation is defined by the European Higher Education Area quality‑assurance agencies as a key element in quality management and continuous improvement in university teaching‑learning processes, and is an institutional practice that started to be developed in 2014 in Spain. This article illustrates the case of the Community of Madrid Quality Agency, as case study analysis through my experience as a panel member for the accreditation of higher‑education qualifications. Methodologically, it is based on an autoethnographic approach and uses the theory of symbolic interactionism to reveal and analyse the evaluative process and culture. For this purpose, two analytical axes were drawn: stude…

"I RIFLESSI STRATEGICI ORGANIZZATIVI E CONTABILI DEI PRINCIPI CONTABILI INTERNAZIONALI NELLE IMPRESE BANCARIE"

2008

Questo lavoro fornisce una prima ricognizione degli effetti che l’adozione dei principi contabili internazionali da parte delle imprese bancarie ha comportato, da un punto di vista sia strettamente contabile sia organizzativo. In particolare, sono stati oggetto di analisi i principi che disciplinano il trattamento contabile e la disclosure delle voci di bilancio di natura finanziaria, e quindi i principi IAS 32, IAS 39 e IFRS 7. Nella prima parte del lavoro sono state esposte le principali novità introdotte da questi principi, dando particolare rilievo al criterio del fair value ed al diverso trattamento previsto per gli strumenti derivati rispetto alla precedente prassi contabile. Nella se…